Islamabad, March 31, 2026 – The Federal Board of Revenue (FBR) has introduced a significant facilitation measure for taxpayers by allowing the cancellation, deletion, and editing of electronic sales tax invoices under defined conditions.
The new directive has been issued through Sales Tax General Order (STGO) No. 01 of 2026, aimed at improving compliance and addressing practical challenges faced by businesses using the digital invoicing system.
Under the provisions of Section 23 of the Sales Tax Act, 1990, the FBR mandates registered persons to integrate their electronic invoicing systems with the Board’s computerized platform for real-time reporting of sales. This integration must be carried out through licensed integrators, ensuring transparency and documentation of transactions.
Earlier, through SRO 1413(I)/2025 dated August 1, 2025, all registered taxpayers were required to adopt digital invoicing. However, businesses raised concerns regarding operational difficulties, particularly where multiple licensed integrators were involved.
To streamline the process, the FBR has now allowed registered persons to engage one or more licensed integrators, subject to approval or notification by the Board. This move is expected to provide flexibility and reduce technical complications.
Importantly, the FBR has permitted taxpayers to cancel, delete, or edit a valid electronic invoice within 72 hours of its issuance, provided the change is due to a bona fide error. Any modification beyond this time frame will require prior approval from the concerned Commissioner Inland Revenue, subject to conditions prescribed by the FBR.
The decision, approved by the Member Inland Revenue (Operations), is seen as a step towards easing compliance while maintaining strict oversight of digital tax reporting.